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Municipal budgetary process
Jandová, Ivana ; Sedmihradská, Lucie (advisor) ; Dufek, Luboš (referee)
The aim of this thesis is to evaluate the budgetary process of municipality Byšice, particularly to evaluate budgetary changes implemented in 2007 - 2012. The work focuses on the number of budgetary changes, the development of budgetary changes during the financial year and also identify items that were frequently changed. At the same time, the work focuses on the transparency of the budgetary changes and budget process as a whole and the impact of weaknesses of legislation on the transparency. Important part is the evaluation how citizens in Byšice are informed about the budget process. Descriptive, analytical method and an interview are used in the thesis.
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Transformation of accounting of state and local government in the Czech Republic
Marešová, Edita ; Takáčová, Hana (advisor) ; Nováková, Štěpánka (referee)
The subject of this thesis is a description of the Integrated information Treasury System and detailed description of the accounting reform of public finances in the Czech Republic, effective from 1 January 2010. The work is focused on the accounting state and local governments. The main part is devoted to changes in accounting rules, described in detail the issue of depreciation, reserves, transfers and accruals. The last chapter concerns the reform of public finances in the Slovak Republic.
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The Budget Process of a Town - The Analysis and the Possibilities of Improving
HAMPELOVÁ, Anna
A preparation, a hearing and changes of the budget create a complicated process which includes a lot of steps that are interconnected and make a unit. Individual laws establish the basic requirements but the rest lies within the authorities of towns and communities themselves. There are many ways how to make up a budget. For the time being it´s current methods which are used by the majority of towns and especially by communities. Recently, modern approaches of budgeting are quite discussed and put in practice. They make use of processes and techniques of financial planning , control and also auditing. These methods focus on the best and the most effective use of means so there shouldn´t be any vaste of state resources. Tried-and-tested we can see that the future is in the making up budgets with the new alternative methods with the targeted financial planning. At present these methods are still quite unknown among the people who are concerned with the budget process.
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